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Membangun Transparansi Pengelolaan Keuangan Desa: Peran Kompetensi, Komitmen, dan Pengawasan Syamsul, Syamsul; Nurlailah, Nurlailah; Nurhadi, Nurhadi
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.10987

Abstract

This study aims to analyze the effects of village facilitator competence, village government commitment, and oversight by the Village Consultative Body (BPD) on the transparency of village financial management. Employing an explanatory quantitative design, the research was conducted in villages in Donggala Regency. Data were collected through a survey of village government officials, BPD members, and community leaders, and subsequently analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that village facilitator competence, village government commitment, and BPD oversight each have a positive and significant effect on the transparency of village financial management. These findings underscore the importance of strengthening the capacity of village facilitators, ensuring the consistency of village government commitment, and enhancing the effectiveness of the BPD's oversight function in promoting information transparency and reducing information asymmetry in village financial management.
Co-Authors A. Octamaya Tenri Awaru Abal, Hubertus Abdul Hakim Agustini, Evaliani Aiman, Ummu Aisyul Hana, Ubaid Aji, Abdul Alfayit, Dodi Aditian Ali Mustofa, Imam Amin, Fatimah Hidayahni Anny Thuraidah, Anny Arif Gunawan ARIS ARIS, ARIS Ayuningtias, Nandini Azmi, Dini Aulia Burhan Djamaluddin Cemek, Nurasni Daeng, Baso Dahirin, Dahirin Dare, Darius Diyah Ayu Rizki Pradita Djollong, Andi Fitriani Djollong Fadia, Fadia Faezal, Faezal Febrianto, Sudi Firda, Hidayatul Fitria Sarnita Helmiah, Tini Elyn Hidayatullah, Arief Hidayatullah, M Rizki Hurmaini, Hurmaini Ianah, Dewi Ibrahim Ibrahim Idrus, Idham Irwansyah Irawati, Ika Julasro, Julasro Julkifli Julkifli Karamang, Syukur Khairunnisah, Noni Antika Khasna, Fenny Tanalinal Kurniawan, Paga Kusumawardhani, Novina leka lutpiatina, leka Litaay, Gabriella Liz Yanti Andriyani Mahluddin Mahluddin Makki, Makki Mawikere, Nouke L. Muhammad Syukri Muis, Andi Abd. Mustofa, Imam Ali Muttaqin, Muh. Syaukin Najamuddin Najamuddin, Najamuddin Nasruddin Nasruddin Nawir, Nurdiana Ningsi, Ratna Ningtias, Nandini A. Noya, Alce I. Nurhadi Nursidrati, Nursidrati Paisey, Elda K. Prabawardani, Saraswati Prasetia, Sahrul Eka Pribadi, Hayu S. Pribadi, Hayu S.P. Purbokurniawan, Purbokurniawan Purnomo, Wasgito D. Putra, Deni PUTRI WULANDARI Rahmawati, Lilik Ramdhan, Akmal Ramli Ramli Ratih Dewi Dwiyanti Rhamadan, Muhammad Abdan Syakuro Fisyahri Rizqina, Intan Ruimassa, Reymas Rusmin Rusmin Salmiati Salmiati, Salmiati Shofiah, Robiatun Sholeh, Abdurrohman Sirajuddin Saleh Soliha, Arifatus Sugiarto S Suparno, Antonius Susilowati Susilowati Sutiharni , Sutiharni Sutiharni, Sutiharni Syahrir, Syamsul Syahrul, Muhammad Reza Syaifullah Rahim Syamsinar Syamsul Syamsul Syarifah Massuki Fitri Sya’adah, Nurul Laili Trisday Yiin Parari Umam, Achmad Fawaizul Utami, Luh Valensi, Devy Waliyudin Waliyudin Wibawati, Zarima Yayu Mayangsari Yully Muharyati Zamzamy, Ahmad